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    Salem State University
  Jan 24, 2018
2017-2018 Undergraduate Catalog

ACC 400 Advanced Accounting

3 Credit(s)
This course continues to build on some of the principles and concepts covered in Intermediate Accounting I (ACC 300). It focuses primarily on accounting for business combinations, especially the preparation of consolidated financial statements and related problems. The course also covers accounting for partnerships, the international accounting standards setting process, and accounting for foreign currency transactions. Three lecture hours per week. Prerequisite: ACC300 .